Computing equivalent production, cost per unit, and beginning and ending work in process. Andover Cleaning Supplies produces a disinfectant used in hospitals. The beginning work in process inventory in the Mixing Department is 1,000 units, whose total cost includes $1,500 of prior department costs. During the month, 15,000 units with prior department costs of $29,400 were transferred into the department. During the month, 13,500 units were transferred out to the next department and 2,500 units were in the ending work in process inventory.

a. Determine the equivalent units of production for prior department costs.

b. Compute the cost per equivalent unit for prior department costs.

c. Calculate the prior department costs in the ending work in process inventory of the Mixing Department.